^The /ʀ/ phoneme is realized as a trill [ʀ] when it is prevocalic within the same word and often when it is non-prevocalic in French loanwords (Gilles & Trouvain (2013:68, 71))

^ abcdefBoth [ɕ, ʑ] and [χ, ʁ] are allophones of /χ, ʁ/. [χ, ʁ] occur after back vowels, and [ɕ, ʑ] occur in all other environments, but the voiced [ʑ] occurs only in a few words. Speakers increasingly merge [ɕ, ʑ] and [ʃ, ʒ] (Gilles & Trouvain (2013:68–69)).

^ abcWhen it is non-prevocalic within the same word, the /ʀ/ phoneme has many allophones:

After short vowels, the non-prevocalic /ʀ/ is realized as a fricative, either voiced [ʁ] or voiceless [χ], depending on whether the following consonant is voiced or voiceless.

/ʀ/ is fully absorbed into the preceding /aː/ in the non-prevocalic sequence /aːʀ/ and so Paart, Taart and waarm are pronounced [paːt], [taːt] and [vaːm], as if they were spelled Paat, Taat and waam.

The unstressed, non-prevocalic orthographic sequence ⟨er⟩ corresponds to the marginal phoneme /ɐ/, although this can also be analysed as simple a sequence of /e/ and /ʀ/ (Gilles & Trouvain (2013:68, 70–71)).

^ ab[w] is an allophone of /v/ occurring after /k, ʃ, ts/ (Gilles & Trouvain (2013:69)). It also occurs in loanwords as a marginal phoneme.

^ abApart from being the main realisation of phonemes /b, d, dz, ɡ, v, z, ʒ, dʒ/, [b, d, dz, ɡ, v, z, ʒ, dʒ] occur as word-final allophones of both /p, t, ts, k, f, s, ʃ, tʃ/ and /b, d, dz, ɡ, v, z, ʒ, dʒ/ (in this position, some scholars may analyse both of the sets as /p, t, ts, k, f, s, ʃ, tʃ/) if the next word begins with a vowel and is pronounced without a pause. [ʁ, ʑ, bv] also occur as allophones of /χ, χ, pf/ in the same environment, but [bv] does not occur in other circumstances. In this context, the final voiceless obstruents are not only voiced but also resyllabified, or moved to the onset of the first syllable of the following word. Therefore, a somewhat more phonetically-accurate transcription of sech eens would be [zəˈʑeːns] (Gilles & Trouvain (2013:68, 72)), but it is transcribed [zəʑ‿ˈeːns] instead so that it corresponds more closely to the spelling.

^ ab[ə] and [e] are allophones of a single phoneme /e/. [e] appears before velar consonants and [ə] elsewhere. Unlike in Standard German, [ə] appears in both stressed and unstressed syllables, and unstressed sequences of [ə] and a sonorant do not form syllabic sonorants (Gilles & Trouvain (2013:68, 70)).